accounting model, or the financial conventions which determine how a company’s wealth and income is measured, have been … increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting … Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace …

structure of the accounting research. …

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we …

ownership structure and the board of directors on managers. The confrontation of entrenchment theory and agency theory allows to …

an example of the first one: it is about the use of past in the accounting handbooks of the 18th century at nowadays. It …

deux institutions dont l'architecture a pu inspirer ses concepteurs, le Financial Accounting Standards Board (FASB) et l …This article proposes an interpretation of the reform of the French accounting standards setter initiated by the … Accounting Standards Board (FASB) and the French Autorité des Marchés Financiers (AMF). It appears that the new CNC clearly steps …